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A manufactured product has the following information for June. Standard Actual Direct materials 6 lbs. @ $7 per lb. 51,600 lbs. @ $7.20 per lb.

A manufactured product has the following information for June. Standard Actual Direct materials 6 lbs. @ $7 per lb. 51,600 lbs. @ $7.20 per lb. Direct labor 3 hrs. @ $17 per hr. 25,200 hrs. @ $17.50 per hr. Overhead 3 hrs. @ $13 per hr. $ 336,500 Units manufactured 8,500 (1) Compute the standard cost per unit. (2) Compute the total cost variance for June

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